OPTC: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
OPTC
Largest movements
- Receivables within one year +€11,175
up €11,175 (+36.9%), from €30,284 to €41,459
of which Trade receivables: +€15,233
- Cash +€4,112
up €4,112 (+45.2%), from €9,094 to €13,206
mainly Net result for the year (+€14,539) and Trade debts (+€3,668)
- Deferred charges and accrued income +€3,023
up €3,023 (+303.6%), from €995 to €4,018
- Tangible fixed assets -€836
down €836 (-38.1%), from €2,197 to €1,360
- Profit (loss) carried forward +€14,539
up €14,539 (+115.9%), from €12,543 to €27,081
- Trade debts +€3,668
up €3,668 (+98.0%), from €3,742 to €7,410
- Tax, wage and social debts -€733
down €733 (-9.4%), from €7,829 to €7,097
- Gross operating margin +€17,544
up €17,544 (+1285.3%), from €1,365 to €18,909
- Taxes +€3,357
up €3,357 (+457.1%), from €734 to €4,092
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,070 | €60,544 | +€17,474 | +40.6% |
| Fixed assets | 21/28 | €2,697 | €1,860 | -€836 | -31.0% |
| Tangible fixed assets | 22/27 | €2,197 | €1,360 | -€836 | -38.1% |
| Furniture and vehicles | 24 | €2,197 | €1,360 | -€836 | -38.1% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €40,373 | €58,683 | +€18,310 | +45.4% |
| Amounts receivable within one year | 40/41 | €30,284 | €41,459 | +€11,175 | +36.9% |
| Trade receivables | 40 | €12,188 | €27,422 | +€15,233 | +125.0% |
| Other amounts receivable | 41 | €18,096 | €14,037 | -€4,058 | -22.4% |
| Cash at bank and in hand | 54/58 | €9,094 | €13,206 | +€4,112 | +45.2% |
| Deferred charges and accrued income | 490/1 | €995 | €4,018 | +€3,023 | +303.6% |
| Total equity and liabilities | 10/49 | €43,070 | €60,544 | +€17,474 | +40.6% |
| Equity | 10/15 | €27,543 | €42,081 | +€14,539 | +52.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,543 | €27,081 | +€14,539 | +115.9% |
| Amounts payable | 17/49 | €15,527 | €18,462 | +€2,935 | +18.9% |
| Amounts payable within one year | 42/48 | €15,527 | €18,462 | +€2,935 | +18.9% |
| Trade debts | 44 | €3,742 | €7,410 | +€3,668 | +98.0% |
| Suppliers | 440/4 | €3,742 | €7,410 | +€3,668 | +98.0% |
| Advances received on contracts in progress | 46 | €3,956 | €3,956 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,829 | €7,097 | -€733 | -9.4% |
| Taxes | 450/3 | €7,829 | €7,097 | -€733 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €811 | €836 | +€25 | +3.1% |
| Other operating charges | 640/8 | €152 | €113 | -€39 | -25.5% |
| Gross operating margin | 9900 | €1,365 | €18,909 | +€17,544 | +1285.3% |
| Operating profit (loss) | 9901 | €402 | €17,960 | +€17,558 | +4372.4% |
| Financial income | 75/76B | €822 | €811 | -€11 | -1.3% |
| Recurring financial income | 75 | €822 | €811 | -€11 | -1.3% |
| Financial charges | 65/66B | €142 | €140 | -€2 | -1.1% |
| Recurring financial charges | 65 | €142 | €140 | -€2 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €1,081 | €18,630 | +€17,549 | +1622.9% |
| Income taxes | 67/77 | €734 | €4,092 | +€3,357 | +457.1% |
| Profit (loss) for the period | 9904 | €347 | €14,539 | +€14,192 | +4090.9% |
| Profit (loss) for the period to be appropriated | 9905 | €347 | €14,539 | +€14,192 | +4090.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.